Computerized auditing in public sector enterprises: a study of Kenya National Audit Office (KENAO)

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Adoption of computer assisted audit tools and techniques (CAATTs) has become fundamental in many audit methodologies owing to rapid advances in client's information systems usage. Audit standards encourage auditors to adopt CAA TTs to improve audit efficiency and effectiveness. However, the pace of adoption has been slow especially among public sector auditors. This paper reviews and makes use of, current models seeking to understand CAA TTs adoption and usage, in particular, the unified theory of acceptance and use of technology (UTAUT) to the external audit community. The paper further seeks to identify the factors that influence auditors' acceptance of CAATTs. A survey instrument to collect quantitative data on the model's predictors, intention to use CAATTs and individual characteristics was used.
Data was obtained from 70 auditors from Kenya National Audit Office (KENAO).Results indicate that performance expectancy, effort expectancy, facilitating conditions and professional influence, influence the probability that auditors will adopt and use CAA TTs. The model explains 69 percent of the variance of the auditors' behavioural intention to use CAATTs. Though age, gender and experience are moderating influences to many UTAUT predictors, none had a significant effect on intention for auditors. These results suggest UTAUT to be a valid model for studying technology adoption decisions among auditors. To increase CAATTs usage, audit firm's management needs to develop training programs to increase auditors' degree of ease and enhance their organizational and computer technical support for CAATTs. Regulators need to make a stronger recommendation; and it more direct regulatory intervention in adoption decisions.